2001 (1) TMI 169

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....d by the Commissioner (Appeals), allowing the Modvat credit to M/s. Rine Engineering (P) Ltd. on the strength of unauthenticated invoice and in respect of angles, channels etc., for not submitting the proof of their use in the manufacture of final product. 2. Shri H.R. Bheema Shankar, ld. SDR, submitted that the credit cannot be availed of on the basis of unauthenticated invoice issued by second ....

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....d merely because the invoice was not preauthenticated as the receipt of inputs is not challenged. 4. I have considered the submissions of both the sides. The Department has not brought anything on record to show that channels, angles, etc. were not used by the Respondents in or in relation to the manufacture of final products. There is force in the submissions of the ld. Advocate for the Responde....